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JAMB Accounting 2015 Objective — Question 45

Question 45 of 50 from the Joint Admissions and Matriculation Board (JAMB) Accounting 2015 Objective paper, with the correct answer and a full explanation.

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Which of the following entries is affected by a department when goods are charged to it at selling prices?

  • A. A Stock account is debited
  • B. Purchases account is debited
  • C. Stock account is credited
  • D. Mark-up account is debitedCorrect

Explanation

When goods are charged to a department at selling price, a Mark-up account must be debited to adjust for the difference between cost price and selling (mark-up) price.

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